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題名:會計穩健原則與設計薪酬制度之關聯研究
書刊名:會計學報
作者:陳俊宏 引用關係林家緯
作者(外文):Chen, Chun-hungLin, Jia-wei
出版日期:2014
卷期:5:2
頁次:頁29-45
主題關鍵詞:會計穩健性獎酬制度代理理論Accounting conservatismReward systemAgency theory
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(1) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:5
  • 點閱點閱:11
期刊論文
1.Laux, V. D.、Newman, D. P.(2010)。Auditor liability and client acceptance decisions。The Accounting Review,85(1),261-285。  new window
2.Baber, W. R.、Kang, S -H.、Kumar, K. R.(1999)。The explanatory power of earnings levels vs. earnings changes in the context of executive compensation。The Accounting Review,74,459-472。  new window
3.Bagnoli, M.、Watts, S.(2005)。Conservative accounting choices。Management Science,51,786-801。  new window
4.Haugen, R. A.、Senbet, L. W.(1979)。New perspectives on informational asymmetry and agency relationship。Journal of Financial and Quantitative Analysis,14(4),671-694。  new window
5.Iyengar, R. J.、Zampelli, E. M.(2010)。Does accounting conservatism pay?。Accounting and Finance,50,121-142。  new window
6.Kwon, Y.(2005)。Accounting Conservatism and Managerial Incentives。Management Science,51(11),1626-1632。  new window
7.O'Connell, V.(2006)。The impact of accounting conservatism on the compensation relevance of UK earnings。European Accounting Review,15(4),627-649。  new window
8.林宛瑩、許崇源、戚務君、潘虹華(20120700)。穩健會計對員工分紅之影響。會計評論,55,37-75。new window  延伸查詢new window
9.Murphy, Kevin J.(1985)。Corporate performance and managerial remuneration: an empirical review。Journal of Accounting and Economics,7(1-3),11-42。  new window
10.Core, J. E.、Guay, W.(1999)。The use of equity grants to manage optimal equity incentive levels。Journal of Accounting and Economics,28(2),151-184。  new window
11.Watts, Ross L.(2003)。Conservatism in Accounting Part 2: Evidence and Research Opportunities。Accounting Horizons,17(4),287-301。  new window
12.Indjejikian, R. J.、Nanda, D.(2002)。Executive target bonuses and what they imply about performance standards。The Accounting Review,77(4),793-819。  new window
13.Newman, D. P.、Patterson, E. R.、Smith, J. R.(2005)。The Role of Auditing in Investor Protection。The Accounting Review,80(1),289-313。  new window
14.Banker, Rajiv D.、Datar, Srikant M.(1989)。Sensitivity, precision, and linear aggregation of signals for performance evaluation。Journal of Accounting Research,27(1),21-39。  new window
15.Grossman, Sanford J.、Hart, Oliver D.(1983)。An Analysis of the Principal-Agent Problem。Econometrica: Journal of the Econometric Society,51(1),7-45。  new window
16.Smith, Clifford W. Jr.、Watts, Ross L.(1992)。The Investment Opportunity Set and Corporate Financing, Dividend, and Compensation Policies。Journal of Financial Economics,32(3),263-292。  new window
17.Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics,24(1),3-37。  new window
18.Healy, Paul M.(1985)。The Effect of Bonus Schemes on Accounting Decisions。Journal of Accounting and Economics,7(1-3),85-107。  new window
19.Hölmstrom, Bengt(1979)。Moral Hazard and Observability。The Bell Journal of Economics,10(1),74-91。  new window
20.Sloan, Richard Geoffrey(1993)。Accounting earnings and top executive compensation。Journal of Accounting and Economics,16(1-3),55-100。  new window
21.Lambert, Richard A.、Larcker, David F.(1987)。An Analysis of the Use of Accounting and Market Measures of Performance in Executive Compensation Contracts。Journal of Accounting Research,25(Suppl.),85-125。  new window
22.Jensen, Michael C.、Meckling, William H.(1976)。Theory of the firm: Managerial behavior, agency costs and ownership structure。Journal of Financial Economics,3(4),305-360。  new window
圖書
1.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall, Inc.。  new window
 
 
 
 
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